Accounting for Derivatives and Hedging
Author | : Mark A. Trombley |
Publisher | : Irwin/McGraw-Hill |
Total Pages | : 246 |
Release | : 2003 |
Genre | : Business & Economics |
ISBN | : |
Publisher Description
Download Accounting For Derivatives Us Gaap full books in PDF, epub, and Kindle. Read online free Accounting For Derivatives Us Gaap ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Mark A. Trombley |
Publisher | : Irwin/McGraw-Hill |
Total Pages | : 246 |
Release | : 2003 |
Genre | : Business & Economics |
ISBN | : |
Publisher Description
Author | : Juan Ramirez |
Publisher | : John Wiley & Sons |
Total Pages | : 795 |
Release | : 2015-01-23 |
Genre | : Business & Economics |
ISBN | : 111881794X |
The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.
Author | : International Accounting Standards Board |
Publisher | : |
Total Pages | : 104 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
Author | : R. Venkata Subramani |
Publisher | : John Wiley & Sons |
Total Pages | : 744 |
Release | : 2011-07-07 |
Genre | : Business & Economics |
ISBN | : 0470829052 |
A comprehensive guide to new and existing accounting practices for fixed income securities and interest rate derivatives The financial crisis forced accounting standard setters and market regulators around the globe to come up with new proposals for modifying existing practices for investment accounting. Accounting for Investments, Volume 2: Fixed Income and Interest Rate Derivatives covers these revised standards, as well as those not yet implemented, in detail. Beginning with an overview of the financial products affected by these changes—defining each product, the way it is structured, its advantages and disadvantages, and the different events in the trade life cycle—the book then examines the information that anyone, person or institution, holding fixed income security and interest rate investments must record. Offers a comprehensive overview of financial products including fixed income and interest rate derivatives like interest rate swaps, caps, floors, collars, cross currency swaps, and more Follows the trade life cycle of each product Explains how new and anticipated changes in investment accounting affect the investment world Accurately recording and reporting investments across financial products requires extensive knowledge both of new and existing practices, and Accounting for Investments, Volume 2, Fixed Income Securities and Interest Rate Derivatives covers this important topic in-depth, making it an invaluable resource for professional and novice accountants alike.
Author | : Joanne M. Flood |
Publisher | : John Wiley & Sons |
Total Pages | : 1456 |
Release | : 2020-02-05 |
Genre | : Business & Economics |
ISBN | : 1119652626 |
The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Author | : Frank J. Beil |
Publisher | : Business Expert Press |
Total Pages | : 119 |
Release | : 2013-10-09 |
Genre | : Business & Economics |
ISBN | : 1606495917 |
Derivatives, and derivatives used to hedge financial and operating functions, are designed to allow managers of firms to manage effectively the downside risk of their financial and operating strategies. They also can be very useful tools that allow managers and executives to accurately predict financial and operational performance and manage the investment communities' "expectations" regarding overall firm performance. Derivatives and hedges, however, if not properly designed in conjunction with the firm's risk management strategy, can be potentially disastrous for the firm. The ongoing financial turmoil in markets can be partially explained by company managers and executives not understanding the potential financial statement impact when derivative markets move in a particular direction for longer periods of time than anticipated by firms. This book is designed for managers and executives to be a comprehensive yet accessible resource for understanding the impact of derivative and hedge accounting on a company's reporting of financial statements. The book's primary purpose is to demystify derivatives and provide practical advice and counsel on how to use them to manage more effectively the operational and financial risk to the firm. When used properly derivatives are an extremely effective tool that managers and executives can use to reduce uncertainty regarding the future.
Author | : International Accounting Standards Committee |
Publisher | : |
Total Pages | : 96 |
Release | : 1998 |
Genre | : Accounting |
ISBN | : |
Author | : James F. Green (Accountant) |
Publisher | : CCH Incorporated |
Total Pages | : 1138 |
Release | : 2005 |
Genre | : Business & Economics |
ISBN | : |